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880.10 INVESTIGATIVE POWERS OF THE ADMINISTRATOR; DIVULGING CONFIDENTIAL INFORMATION.
   (a)   The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal Income Tax Return of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to, the provisions of this chapter, for the purposes of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 29-1973. Passed 2-12-73.)
   (b)   The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 71-1973. Passed 9-6-73.)
   (c)   The refusal to produce books, papers, records and Federal Income Tax Returns, the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 880.99(a).
   (d)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes or in accordance with proper judicial order. No person shall divulge such information.
   (e)   Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the withholding taxes are paid.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.11 INTEREST AND PENALTIES.
   (a)   All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one-half of one percent per month or fraction thereof.
   (b)   In addition to interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:
      (1)   For failure to pay taxes due, other than taxes withheld: one and one-half percent per month or fraction thereof; and
      (2)   For failure to remit taxes withheld from employees: five percent per month or fraction thereof.
   (c)   A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator. Further, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
   (d)   Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.12 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   (a)   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by a civil action at law. All additional assessments shall be made and all civil actions to recover Municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.
   (b)   Taxes erroneously paid shall not be refunded unless a claim for a refund is made. Claims for refund of Municipal income taxes must be brought within the time limitation provided in subsection (a) hereof.
   (c)   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.13 VIOLATIONS.
   (a)   No person shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter;
      (2)   Make any incomplete, false or fraudulent return;
      (3)   Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
      (4)   Willfully fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;
      (5)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his or her books, record, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
      (6)   Fail to appear before the Administrator and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator;
      (7)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
      (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
      (9)   Give to an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of any change in his or her residence address and date thereof;
      (10)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the Municipality's income tax withheld, or knowingly give the Administrator false information; or
      (11)   Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
   (b)   Prosecutions for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided, however, that in the case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, prosecutions may commence within six years after the commission of the offense.
   (c)   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.14 BOARD OF REVIEW.
   (a)   A Board of Review, consisting of three electors of the City, one to be appointed by the Mayor, one to be appointed by the Finance Director and the third to be selected by the two so appointed, is hereby created. No member shall be appointed to the Board who holds a City of Norton public office or an appointment to any City of Norton board or commission. The members of the Board of Review shall serve without pay.
(Ord. 37-1980. Passed 4-28-80.)
   (b)   A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions.
   (c)   All hearings of the Board shall be conducted privately, and the provisions of Section 880.09, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard before the Board on appeal.
   (d)   Any person dissatisfied with any ruling or decision of the Finance Director which is made under the authority conferred by this chapter and the rules and regulations related thereto may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Finance Director, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
   (e)   Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
   (f)   The Board, as created, shall serve during the effective period of this chapter.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
   (a)   Every individual taxpayer who resides in this Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of this Municipality, if it is made to appear that he or she has paid income tax on the same income taxable under this chapter to another municipality, such taxpayer shall be allowed a credit against the tax imposed by this chapter of the amount so paid, or paid on behalf of the taxpayer, to such other municipality as follows:
      (1)   Commencing July 1, 2009 and continuing for a period of twenty-five years, up to and including June 30, 2034, the credit shall be equal to the tax rate imposed by Section 880.03 reduced by 0.5 percent. The revenues generated by the City from 0.5 percent tax credit reduction provided in this paragraph shall be used by the City exclusively for the purposes of paying costs of acquiring, constructing, reconstructing, rehabilitating, renovating, installing, enlarging or otherwise improving water and sewer improvements in the City, including, without limitation, water and/or sewer lines, water and/or sewage pump stations, storage tanks, manholes, hydrants, and any other facility, improvement or appurtenance related to the water and sewer improvements, and includes costs associated with planning for and engineering water and sewer improvements, as well as related financing costs.
      (2)   On and after July 1, 2034, the credit provided by this section shall be equal to 100 percent of the tax rate imposed by Section 880.03.
   (b)   The credit established by this section for taxpayers who are residents of this Municipality shall apply equally to income tax collected from such residents for a Joint Economic Development District or Zone, where the income tax has been paid for any period on and after January 1, 1995.
   (c)   A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 63-1997. Passed 7-14-97; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04; Ord. 98-2004. Passed 8-16-04; Ord. 48-2009. Passed 5-11-09.)
880.16 DIVISION OF TAXATION.
   A Division of Taxation is hereby established within the Department of Finance. Such Division shall have such deputies, clerks and other employees as may be from time to time determined by Council, and shall receive such salary as may be determined by Council. The Division of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Finance Director. The Finance Director shall prescribe the form and method of accounts and reports for such Division, as well as the forms for taxpayers' returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer and the date of such receipt.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
880.17 SEPARABILITY.
   If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining sentences, clauses, sections or parts. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)
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